90TH GENERAL ASSEMBLY

To repeal section 29.230, RSMo 1994, relating to the powers of the state auditor, and to enact in
lieu thereof one new section relating to the same subject.

Be it enacted by the General Assembly of the state of Missouri, as follows:

Section A. Section 29.230, RSMo 1994, is repealed and one new section enacted in lieu thereof,
to be known as section 29.230, to read as follows:

29.230. 1. In every county which does not elect a county auditor, the state auditor shall audit,
without cost to the county, at least once during the term for which any county officer is chosen,
the accounts of the various county officers supported in whole or in part by public moneys. The
audit shall be made as near the expiration of the term of office as the auditing force of the state
auditor will permit.

2. The state auditor shall audit any political subdivision of the state, including counties having a
county auditor, if requested to do so by a petition signed by the requisite percent of the qualified
voters of the political subdivision [determined on the basis of the votes cast for the office of
governor in the last election held prior to the filing of the petition]. The requisite percent of
qualified voters to cause such an audit to be conducted shall be determined as follows:

(1) If the number of qualified voters of the political subdivision determined on the basis of the
[votes cast for the office of governor in]registered voters eligible to vote at the last gubernatorial election held prior to the filing of the petition is less than one thousand, [twenty]twenty-five
percent of the qualified voters of the political subdivision determined on the basis of the [votes
cast for the office of governor in]registered voters eligible to vote at the last gubernatorial
election held prior to the filing of the petition;

(2) If the number of qualified voters of the political subdivision determined on the basis of the
votes cast for the office of governor in the last election held prior to the filing of the petition is
one thousand or more but less than five thousand, fifteen percent of the qualified voters of the
political subdivision determined on the basis of the votes cast for the office of governor in the
last election held prior to the filing of the petition, provided that the number of qualified voters
signing such petition is not less than two hundred;

(3) If the number of qualified voters of the political subdivision determined on the basis of the
votes cast for the office of governor in the last election held prior to the filing of the petition is
five thousand or more but less than fifty thousand, ten percent of the qualified voters of the
political subdivision determined on the basis of the votes cast for the office of governor in the
last election held prior to the filing of the petition, provided that the number of qualified voters
signing such petition is not less than seven hundred fifty;

(4) If the number of qualified voters of the political subdivision determined on the basis of the
votes cast for the office of governor in the last election held prior to the filing of the petition is
fifty thousand or more, five percent of the qualified voters of the political subdivision determined
on the basis of the votes cast for the office of governor in the last election held prior to the filing
of the petition, provided that the number of qualified voters signing such petition is not less than
five thousand. The political subdivision shall pay the actual cost of audit. The petition that
requests an audit of a political subdivision shall state on its face the estimated cost of the audit
and that it will be paid by the political subdivision being audited. The estimated cost of the audit
shall be provided by the state auditor within sixty days of such request. The costs of the audit
may be billed and paid on an interim basis with individual billing periods to be set at the state
auditor's discretion. Moneys held by the state on behalf of a political subdivision may be used to
offset unpaid billings for audit costs of the political subdivision. All moneys received by the
state in payment of the costs of petition audits shall be deposited in the state treasury and credited
to the "Petition Audit Revolving Trust Fund" which is hereby created with the state treasurer as
custodian. The general assembly may appropriate additional moneys to the fund as it deems
necessary. The state auditor shall administer the fund and approve all disbursements, upon
appropriation, from the fund to apply to the costs of performing petition audits. The provisions
of section 33.080, RSMo, to the contrary notwithstanding, money in the fund shall not be
transferred and placed to the credit of general revenue until the amount in the fund at the end of
any biennium exceeds one million dollars. The amount in the fund which shall lapse is the
amount which exceeds one million dollars. No political subdivision shall be audited by petition
more than once in any three calendar or fiscal years.